Uma análise da progressividade das alíquotas do IPTU como instrumento fiscal e extrafiscal

Abstract

This work has the objective of analyzing the Property Tax Planning and Urban Land especially progressive taxation of its rates established from the Constitutional Amendment n º 29/2.000. And it is in this scenario that we investigate its applicability, and especially its limits against the principles of how the Contributory Capacity, Equality of Tax and Non-Tax Confiscation, explaining the magnitude of these principles compared to property tax due to the Progressive Value property in order to effect the Tax Justice. The theme is developed through a historical view of taxation, through the history of the property tax in Brazil, as well as the peculiarities of their element material, such as legal and tax nature, incidence hypothesis, active subjection, passive subjection, calculation base , function fiscal and extrafiscal, progressiveness, and the concept and scope of the word property. Always making a comparison between establishing the Constitution of the Federative Republic of Brazil (CRFB) and the National Tax Code (CTN). Broaching possible conflicts between the Norm biggest and complementary law and order, pointing out the possible solutions that could in this case be used by the judge, or in abstract, by the legislator, in the pursuit of Justice Tax